[HISTORY: Adopted by the City Council of the City of Two
Rivers (Title 6, Ch. 11, of the 1981 Code). Amendments noted where
applicable.]
As authorized by § 66.0615, Wis. Stats., a tax is
hereby imposed on the privilege of furnishing, at retail, rooms or
lodging to transients by hotel keepers, motel operators and other
persons furnishing accommodations that are available to the public,
irrespective of whether membership is required for use of the accommodations.
Such tax shall be at a rate of 6% of the gross receipts from such
retail furnishings of rooms or lodgings, but shall be increased to
8% effective January 1, 2013.
The terms "transient," "hotel," and "motel" shall have the meanings
set forth in § 77.52(2)(a)1, Wis. Stats.
This chapter shall be administered by the Finance Director.
Taxes imposed hereunder shall be payable on a monthly basis and shall
be due and payable on the last day of the month next succeeding the
month for which the tax is imposed. Each payment shall be accompanied
by a return furnished by the Finance Director and completed by the
taxpayer. Such return shall show the gross receipts for the preceding
month subject to tax hereunder, the amount of taxes imposed for such
period and such other information as the Finance Director may require.
A.
Audit. The Finance Director may, by office audit, determine the tax
required to be paid to the City or the refund due any person under
this chapter. This determination may be made upon the basis of the
facts contained in the return being audited or on the basis of any
other information within the Finance Director's possession. One
or more such office audit determinations may be made of the amount
due for any quarterly period or periods.
B.
Inspection of records. Whenever the Finance Director has probable
cause to believe that the correct amount of room tax has not been
assessed or that the tax return is not correct, he shall have the
right to inspect and audit the financial records of any person subject
to the provisions of § 6-11-1 hereof to determine whether
or not the correct amount of room tax is assessed and whether or not
any room tax return is correct.
C.
Failure to provide records. Any person who, upon request for inspection
and audit of financial records, fails to provide the same to the Finance
Director within three days of such request shall be subject to a forfeiture
not to exceed 5% of the tax imposed under § 6-11-1 above
or § 6-11-5 below.
A.
If any person subject to § 6-11-1 who is required to make
a return fails, neglects or refuses to make a return, the Finance
Director may, according to his best judgment, make an estimate of
the tax due for such quarter. Such estimate shall be based on any
information available to the Finance Director. On the basis of this
estimate, the Finance Director shall compute and determine the amount
to be paid to the City and shall add to such sum the penalty, if any,
imposed pursuant to § 6-11-4 above.
B.
No refund or modification of the payment determined hereunder may
be granted until the person files a correct tax return and permits
the City to inspect and audit his or her financial records as requested
pursuant to § 6-11-4B.
All unpaid taxes under this chapter shall bear interest at the
rate of 1% per month from the due date of the return until the first
day of the month following the month in which the tax is paid or deposited
with the Finance Director. Any extension of time within which to file
a return shall not operate to extend the due date of the return for
purposes of the interest computation hereunder.
A.
All tax returns, schedules, exhibits, writings or audit reports relating
to such returns on file with the Finance Director are deemed to be
confidential, except that the Finance Director may divulge their contents
to the following, but no others:
B.
No person having an administrative duty under this chapter shall
make known in any manner the business affairs, corporations or information
obtained by an investigation of records of any person on whom a tax
is imposed by this chapter, or the amount or source of income, profits,
losses, expenditures or any particular thereof set forth or disclosed
in any return, or to permit any return or copy of same to be seen
or examined by any person, except as provided in this section. Any
person violating this section shall be required to forfeit not less
than $100 nor more than $500.
A.
Late filing penalty. Any person filing a delinquent return hereunder
within 30 days after the due date shall be subject to a $25 late filing
fee.
B.
Late tax payment. If the tax or any portion thereof is not paid within
30 days of the due date, the taxpayer shall be subject to a penalty
of 25% of the tax imposed under §§ 6-11-1 or 6-11-5,
or such unpaid portion thereof, or $5,000, whichever is less, in addition
to any interest or other penalties or forfeitures hereunder.
